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Recruitment fee isn't taxable as 'FTS' under India-USA treaty: Delhi ITAT

August 23, 2016[2016] 72 taxmann.com 257 (Delhi - Trib.)

IT/ILT : Recruitment fees, by virtue of article 12(4)(b) of DTAA between India and USA, is not taxable in India since it does not 'make available' technical knowledge, experience, skill, know-how, or processes or consist of development and transfer of a technical plan or technical design

IT/ILT : Where assessee was not doing a simple support service per se for project work undertaken by its AEs and assessee did act as an entrepreneur and developed this field quite substantially, and segmental approach of assessee had been accepted in preceding as well as succeeding assessment year, matter should be readjudicated to compute operating cost of said transaction

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